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relating to the tax liability at issue, has met his
substantiation requirements, maintained records, and cooperated
with the Secretary’s reasonable requests for documents,
witnesses, and meetings.2
In this case, petitioner bears the burden of proof because
he did not: (1) substantiate his expenses; (2) maintain the
required records; and (3) cooperate with respondent’s requests.
Sec. 7491(a); see Higbee v. Commissioner, 116 T.C. 438, 440-441
(2001).
A. 1997
1. Section 6201(d)
If a taxpayer asserts a reasonable dispute with respect to
any item of income reported on a third-party information return
and the taxpayer has fully cooperated with the Secretary, the
Secretary has the burden of producing reasonable and probative
information concerning that deficiency in addition to the
information return. Sec. 6201(d). In this case, petitioner did
not fully cooperate with respondent. Therefore, the Court
concludes respondent does not have the burden of production under
section 6201(d) for the 1997 tax year.
2 Sec. 7491 applies to all years at issue because the
examination of petitioner’s returns for all years at issue began
after July 22, 1998, the effective date of sec. 7491.
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